R-9 - Act respecting the Québec Pension Plan

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78.0.1. For the purposes of section 78, no portion of the amount that an employer has paid for a year in respect of a particular employee as or on account of the contributions referred to in section 52, that is attributable to the aggregate of all the contributions that the employer was required to deduct for the year from the employee’s salary and wages described in the fourth paragraph of section 50 in accordance with the regulations made under section 59, may be considered to be an amount that the employer has paid for the year in respect of the employee as or on account of contributions exceeding the contributions required.
2005, c. 1, s. 338; 2007, c. 12, s. 315; 2018, c. 22018, c. 2, s. 40.
78.0.1. For the purposes of section 78, no portion of the amount that an employer has paid for a year in respect of a particular employee as or on account of the contribution referred to in section 52, that is attributable to the aggregate of all the contributions that the employer was required to deduct for the year from the employee’s salary and wages described in the second paragraph of section 50 in accordance with the regulations made under section 59, may be considered to be an amount that the employer has paid for the year in respect of the employee as or on account of a contribution exceeding the contribution required.
2005, c. 1, s. 338; 2007, c. 12, s. 315.
78.0.1. For the purposes of section 78, no portion of the amount that an employer has paid for a year in respect of a particular employee as or on account of the contribution referred to in section 52, that is attributable to the aggregate of all the contributions that the employer was required to deduct for the year from the employee’s pensionable salary and wages in accordance with the regulations made under section 59, may be considered to be an amount that the employer has paid for the year in respect of the employee as or on account of a contribution exceeding the contribution required.
2005, c. 1, s. 338.